Forward charge designation clarified to apply from the specified financial year for supplies not reverted to reverse charge mechanism. The notification amends Annexure III by substituting the phrase 'during the Financial Year ____ under forward charge' with 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism,' thereby limiting the provision to supplies that began under forward charge and have not reverted to reverse charge. The amendment is issued under the state GST statute and takes effect from 27th July, 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Forward charge designation clarified to apply from the specified financial year for supplies not reverted to reverse charge mechanism.
The notification amends Annexure III by substituting the phrase "during the Financial Year ____ under forward charge" with "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby limiting the provision to supplies that began under forward charge and have not reverted to reverse charge. The amendment is issued under the state GST statute and takes effect from 27th July, 2023.
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